{"data":{"id":"us-ny/n.y.-tax-law-1802","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1802","heading":"Criminal tax fraud in the fifth degree","body":"§ 1802. Criminal tax fraud in the fifth degree. A person commits\ncriminal tax fraud in the fifth degree when he or she commits a tax\nfraud act. Criminal tax fraud in the fifth degree is a class A\nmisdemeanor.","path":["Tax Law","Article 37. Crimes and Other Offenses, Seizures and Forfeitures","Part 2. Tax Fraud Acts and Penalties"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1802","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"4c097cad6914a42c4da0baa8dabaddc36aae549b0978e6fb20ee6c970de6d169","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1801","next":"us-ny/n.y.-tax-law-1803"},"notice":"GroundRules: Original legal text. Not legal advice."}